Sir Jamsetjee Jejeebhoy Charity Fund vs Income Tax Officer (Exemption) 2, Ward 2(3), Mumbai

Judgment text excerpt

17.os.wp.4941.2024 - final.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY VINA ARVIND ORDINARY ORIGINAL CIVIL JURISDICTION KHADPE Digitally signed by VINA ARVIND WRIT PETITION NO.4941 OF 2024 KHADPE Date: 2025.11.07 17:12:33 +0530 Sir Jamsetjee Jejeebhoy Charity Fund, … Petitioner 127 Maneckji Wadia Building, M. G. Road, Fort, Mumbai – 400 023 Versus 1. Income Tax, Officer (Exemption), Ward-2(3) , Mumbai, Room No.617, 6th Floor, MTNL Telephone Exchange Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai – 400 020 2. Principal Chief Commissioner of Income Tax (Exemption), Delhi, 5th Floor, E-2, Block, Pratyaksh Kar Bhawan, Civic Centre, J.L.N. Marg, New Delhi – 110002. 3 Union of India, Through the Joint Secretary & Legal Advisors, Branch Secretariat, Department of Legal Affairs, Ministry of Law and Justice, 2nd Floor, Aayakar Bhavan, M. K. Marg, … Respondents. New Marine Lines, Mumbai - 400020 Page 1 of 32 NOVEMBER 07, 2025 Vina Khadpe,PS 17.os.wp.4941.2024 - final.doc Mr. J. D. Mistri, Senior Advocate, with Jeet Kamdar i/b. Mr. Atul K. Jasani, Advocates for the Petitioner. Mr. Dinesh R. Gulabani (through V.C.), Advocate for the Respondents Nos. 1 and 2. CORAM: B. P. COLABAWALLA & AMIT SATYAVAN JAMSANDEKAR, JJ. Judgment Reserved On : 30th September, 2025 Judgment Pronounced On: 7th November, 2025 JUDGMENT (PER Amit Satyavan Jamsandekar, J ). 1. By the present Petition, the Petitioner has impugned the Notices dated 9th August 2024 and 20th August 2024, which are issued under Section 148A(b) of the Income Tax Act, 1961 (“the Act”). The relevant Assessment Year (A.Y.) is 2018-2019. Further, the Petitioner has also impugned the order dated 28th August 2024, passed by the 1st Respondent under Section 148A(d) of the Act. The Petitioner has also impugned th